Lecturer Commerce Part i i

7/28/2019 Lecturer Commerce Part i i

1/48

Part-II/D/51 ( 3 ) P. T. O.

1. fuEu esa ls dkSu-lk fokh; ys[kkadu dk dk;Zugha gS

(1) ysunsuksa dks fy[kuk

(2) ykHk-gkfu [kkrk cukuk

(3) fokh; fLFkfr tkuuk

(4) ctV cukuk

1. Which of the following is not the

functions of Financial Accountancy

(1) Recording Transaction

(2) Making profit and loss account

(3) To know the financial position

(4) To prepare budget

2. iqLrikyu gS

(1) O;kikfjd ysunsuksa dks fuf'pr iqLrdksa esafy[kuk

(2) fuf'pr fl)kUrksa ds vk/kkj ij fy[kuk

(3) ysunsuksa dk ekSfnzd ewY; fy[kuk

(4) mijksDr lHkh

2. Book Keeping is

(1) To write business transactions in

specific books

(2) To record in the books of specific

principles

(3) To write monetary values of transaction

(4) All of the above

3. bdgjk ys[kk iz.kkyh esa fuEu esa ls dkSu ughaj[kk tkrk

(1) jksdM+ [kkrk

(2) lEifk [kkrk

(3) O;fDrxr [kkrk

(4) cSad [kkrk

3. Which of the following is not kept in

single entry system

(1) Cash Account

(2) Asset Account

(3) Personal Account

(4) Bank Account

4. buesa ls dkSu-lk iqLrikyu dk ms'; ugha gS

(1) dfeZ;kas dh la[;k tkuuk

(2) ykHk-gkfu Kkr djuk

4. Which one is not the objective of Book

keeping

(1) To know the number of workers

(2) To ascertain profit and loss

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Part-II/D/51 ( 4 )

(3) vkfFkZd fLFkfr Kkr djuk

(4) udn fLFkfr Kkr djuk

(3) To ascertain financial position

(4) To ascertain cash position

5. vkgj.k dk vFkZ gS

(1) O;kikj esa /ku dk fofu;ksx

(2) dyk

(3) O;kikj ls /ku dk vkgj.k

(4) cSad ls /ku dk vkgj.k

5. Drawing means

(1) To invest money in business

(2) Art

(3) To withdraw money from business

(4) Withdraw money from bank

6. iqLrikyu ,d gS

(1) dyk

(2) foKku

(3) dyk ,oa foKku nksuksa

(4) u dyk gS u foKku

6. Book Keeping is

(1) An art

(2) A Science

(3) Art and Science Both

(4) Neither Art nor Science

7.

iqLrikyu mi;ksxh gS(1) ,d ,dkadh O;kikj esa

(2) ,d QeZ esa

(3) ,d dEiuh esa

(4) O;kikj ds lHkh izk:iksa esa

7. Book Keeping is useful in

(1) A sole trade

(2) A firm

(3) A company

(4) All forms of Business

8. O;kikfjd NwV fd;k tkrk gS(1) MsfcV

(2) sfMV

(3) mijksDr(1) ,oa(2)

(4) dksbZ ys[kk ugha gksrk gS

8. Trade discount is

(1) Debited

(2) Credited

(3) Both (1) and (2)

(4) No entry is formed

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Part-II/D/51 ( 5 ) P. T. O.

9. e`r LVkWd esa lfEefyr gS

(1) flQZ Hkwfe

(2) flQZ Hkou

(3) flQZ QuhZpj

(4) lHkh fLFkj lEifk;k

9. Dead Stock includes

(1) Only land

(2) Only building

(3) Only furniture

(4) All fixed assets

10. iwth + nkf;o=

(1) lEifk

(2) LFkkbZ lEifk

(3) nh?kZdkyhu _.k

(4) _.k

10. Capital + Liabilities =

(1) Asset

(2) Fixed Asset

(3) Long term Loan

(4) Loan

11. udn NwV fn;k tkrk gS

(1) vf/kd ek=k esa cspus ds fy;s

(2) tYnh olwy djus ds fy;s

(3) fo; c


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Part-II/D/51 ( 6 )

(2) lkekU;

(3) LVkWd jftLVj

(4) ikl cqd

(2) General

(3) Stock Register

(4) Pass Book

14. dkSu-lk xyr gS

(1) tks tk;s mls /kuh

(2) ykHk dks _.kh

(3) ikus okyk _.kh

(4) ykHk dks /kuh

14. Which one is incorrect

(1) Credit what goes out

(2) Debit the gains

(3) Debit the receiver

(4) Credit the profit

15. ;fn dksbZ #0 2000dk ; 10% O;kikfjd

NwV ij djrk gS rks(1) ; [kkrk #0 2000 ls MsfcV fd;k

tk;sxk

(2) ; [kkrk #0 1800 ls MsfcV fd;ktk;sxk

(3) NwV [kkrk #0 200ls sfMV fd;k tk;sxk

(4) srk dk [kkrk #0 1800ls MsfcV fd;ktk;sxk

15. If one purchases goods of Rs. 2000 at a

trade discount of 10% then

(1) Purchase account will be debited with

Rs. 2000

(2) Purchase account will be debited with

Rs. 1800

(3) Discount account will be credited with

Rs. 200

(4) Purchaser's account will be debited

with Rs. 1800

16. iwth [kkrk vkrk gS

(1) i`Fkd O;olk; vo/kkj.kk ds vUrxZr

(2) ys[kkadu vof/k vo/kkj.kk ds vUrxZr

(3) vftZr vo/kkj.kk ds vUrxZr

(4) olwyh vo/kkj.kk ds vUrxZr

16. Capital account comes under

(1) Separate business entity concept

(2) Accounting period concept

(3) Accrual concept

(4) Realisation concept

17. ukeek= ds [kkrs fdl vo/kkj.kk ij j[ks 17. Nominal account are kept as per which

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Part-II/D/51 ( 7 ) P. T. O.

tkrs gSa

(1) i`Fkd O;olk;

(2) ys[kkadu vof/k

(3) iwth

(4) f}i{k

concept

(1) Separate business entity

(2) Accounting period

(3) Capital

(4) Dual aspect

18. Jh ',' ls udn eky [kjhnk rc

(1) udn [kkrk sfMV fd;k tk;sxk

(2) , dk [kkrk sfMV fd;k tk;sxk

(3) ; [kkrk sfMV fd;k tk;sxk(4) udn [kkrk MsfcV fd;k tk;sxk

18. Goods purchased in cash from Mr. A

then

(1) Cash a/c will be credited

(2) A's a/c will be credited

(3) Purchase a/c will be credited

(4) Cash a/c will be debited

19. ; okilh dh voLFkk esa fdl [kkrs dkssfMV fd;k tk;sxk

(1) ;

(2) fo;

(3) ; okilh

(4) fosrk

19. In case of purchase return what a/c will

be credited

(1) Purchase

(2) Sales

(3) Purchase Return

(4) Sellers

20. futh ms'; ls ekfyd }kjk eky dk iz;ksxdks ekuk tk;sxk

(1) vkgj.k

(2) fo;

(3) ; okilh

(4) LVkWd

20. Goods used by owner for privatepurpose will be treated as

(1) Drawing

(2) Sales

(3) Purchase Return

(4) Stock

21. ekfyd dks osru gS

(1) osru

(2) etnwjh

(3) vkgj.k

(4) O;;

21. Salary paid to owner is

(1) Salary

(2) Wages

(3) Drawing

(4) Expense

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Part-II/D/51 ( 8 )

22. vkx ls LVkWd ds {kfr dks

(1) VsfMax [kkrk esa sfMV djsaxs

(2) ; [kkrk ls ?kVk nsaxs

(3) ;k rks(1) ;k(2)

(4) nksuksa (1) ,oa(2)

22. Loss of stock due to fire will be

(1) Credited in trading a/c

(2) Deducted from Purchase a/c

(3) Either (1) or (2)

(4) Both (1) and (2)

23. ykxr ewY; ;k cktkj ewY; tks nksuksa esa degS] gksrk gS

(1) LVkWd ewY;kadu

(2) Hkwfe ewY;kadu

(3) nsunkjksa

(4) lHkh lEifk;k

23. Cost price or market price whichever is

less is for

(1) Stock Valuation

(2) Land Valuation

(3) Debtors

(4) All assets

24. foijhr ys[kk fd;k tkrk gS

(1) ; cgh esa

(2) dS'k cqd esa

(3) jkstukepk esa

(4)

ikl cqd esa

24. Contra Entry is made in

(1) Purchase Book

(2) Cash Book

(3) Journal

(4) Pass Book

25. fuxZfer psd dks sfMV fd;k tk;sxk

(1) fuxZfer djus ds le;

(2) 7 fnu ckn

(3) Hkqxrku ds ckn

(4) lek/kku ds le;

25. Cheque issued will be credited

(1) At the time of issue

(2) After 7 days

(3) After payment

(4) At the time of reconciliation

26. ,d psd Als izkIr gqvk ijBds uke dj

fn;k x;k mls fy[kk tk;sxk

(1) dS'k cqd ds dS'k dkWye esa

(2) dS'k cqd ds cSad dkWye esa

(3) dS'k cqd ds foijhr i{k esa

(4) mijksDr esa ,d Hkh ugha

26. A cheque received from A and endorsed

to B will be written in

(1) Cash Column of Cash Book

(2) Bank Column of Cash Book

(3) Contra side of Cash Book

(4) None of the above

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Part-II/D/51 ( 9 ) P. T. O.

27. dS'k cqd ds cSad dkWye ds MsfcV 'ks"k dksikl cqd ls feyku djrs le;

(1) fuxZfer psd ftldk vHkh rd Hkqxrkuugha gqvk] dks tksM+k tk;sxk

(2) fuxZfer psd ftldk vHkh rd Hkqxrkuugha gqvk] dks ?kVk;k tk;sxk

(3) tek fd;k x;k psd tks olwy ugha gqvk]dks tksM+k tk;sxk

(4) jde tks lh/ks tek djok fn;k x;k] dks?kVk;k tk;sxk

27. While reconciling debit balance of bank

column in cash book with pass book

(1) Cheque issued but not paid will be

added

(2) Cheque issued but not paid will be

deducted

(3) Cheque deposited but not collected will

be added

(4) Amount directly deposited will be

deducted

28. fo; iqLrd esa ge fy[krs gSa

(1) lHkh fo;(2) flQZ m/kkj fo;

(3) flQZ udn fo;

(4) fo; ,oa fo; okilh

28. In Sales Book we write

(1) All Sales(2) Only Credit Sales

(3) Only cash sales

(4) Sales and sales returns29. ryiV cuk;k tkrk gS

(1) fdlh [kkrs dk ckdh tkuus ds fy;s

(2) nksgjk ys[kk dh lEiw.kZrk tkuus ds fy;s

(3) [kkrksa dh vadxf.krh; 'kq)rk tkuus dsfy;s

(4) mijksDr lHkh

29. Trial balance is prepared

(1) To know the balance of any account

(2) To know the completeness of double

entry

(3) To know the arithmetic accuracy of

accounts


30. mpar [kkrk fn[kk;k tkrk gS

(1) O;kikj [kkrk esa

(2) ykHk-gkfu [kkrk esa(3) vkfFkZd fpk esa

(4) dgha Hkh ugha fn[kk;k x;k

30. Suspense account is shown in

(1) Trading Account

(2) Profit and loss account(3) Balance Sheet

(4) not shown anywhere

31. fcy dk Hkqukuk dk vFkZ gS

(1) cSad ls Hkqukuk

31. Discounting of bill means

(1) Discounting from bank

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Part-II/D/51 ( 10 )

(2) cktkj ls Hkqukuk

(3) xzkgd ls Hkqukuk

(4) eky dks NwV ij cspuk

(2) Discounting from market

(3) Discounting from customer

(4) Selling goods at discount

32. fcy dh okilh dk vFkZ gS

(1) fcy okil dj nsuk

(2) ns; frfFk ij Hkqxrku

(3) ns; frfFk ds ckn HkqxRkku

(4) ns; frfFk ls iwoZ Hkqxrku

32. Retiring of bill means

(1) To return the bill

(2) To pay on maturity

(3) To pay after maturity

(4) To pay before maturity

33. fcuk izfrQy esa fcy dks dgrs gSa

(1) lk/kkj.k fcy

(2) vuqxzg fcy

(3) fcy dk cspku

(4) olwyh ds fy;s fcy

33. A bill drawn without consideration is

known as

(1) Ordinary bill

(2) Accommodation bill

(3) Endorsement of bill

(4) Bill for collection

34. kl [kkrk dks MsfcV fd;k tkrk gS


(2) ykHk-gkfu [kkrk esa

(3) lEifk [kkrk esa

(4) ykHk-gkfu vk;kstu [kkrk esa

34. Depreciation account is debited in

(1) Trading account

(2) Profit and loss account

(3) Asset account

(4) Profit and loss appropriation account

35. fuEu esa ls fdl ij kl ugha yxk;k tkrk gS

(1) Hkwfe

(2) Hkou

(3) e'khu

(4) QuhZpj

35. Which one of the following is not subject

of Depreciation

(1) Land

(2) Building(3) Machinery

(4) Furniture

36. ykHkka'k dks fn[kk;k tkrk gS


36. Dividend is shown in

(1) Trading account

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Part-II/D/51 ( 11 ) P. T. O.


(3) mRiknu [kkrk esa

(4) ykHk-gkfu vk;kstu [kkrk esa

(2) Profit (-) loss account

(3) Manufacturing account

(4) Profit and loss appropriation account

37. fch ;k okilh ij Hkstk x;k eky dksfn[kk;k tkrk gS

(1) fo; esa

(2) ; esa

(3) fo; okilh esa

(4) vfUre LVkWd esa

37. Goods supplied on sales or return is

shown on

(1) Sales

(2) Purchase

(3) Sales Return

(4) Closing Stock

38. fuEu esa ls fdls O;kikj [kkrk esa fn[kk;ktkrk gS

(1) m/kkj ;

(2) m/kkj fo;

(3) LVkWd

(4) mijksDr lHkh

38. Which of the following is/are shown intrading account

(1) Credit Purchase

(2) Credit Sales

(3) Stock


39. fpk fdlh ,d fo'ks"k ------------------ dh vkfFkZdfLFkfr dks crkrk gS

(1) frfFk

(2) ekg

(3) 6 ekg

(4) o"kZ

39. Balance sheet shows financial position

on a specific

(1) Date

(2) Month

(3) Six Months

(4) Year

40. vkfFkZd fpk dks cuk;k tkrk gS

(1) ykxr vo/kkj.kk

(2) i`Fkd O;kikj vo/kkj.kk

(3) ys[kkadu vof/k vo/kkj.kk

(4) olwyh vo/kkj.kk

40. Balance Sheet is prepared on the basis

of

(1) Cost Concept

(2) Separate trade Concept

(3) Accounting Period Concept

(4) RealisationConcept

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Part-II/D/51 ( 12 )

41. ;fn ,d O;fDr fo; ij20% ykHk dekukpkgrk gS rks ;g gksxk

(1) ykxr dk25%

(2) ykxr dk20%(3) ykxr dk30%

(4) ykxr dk40%

41. If a person wants to earn 20% profit on

sales it would be

(1) 25% of cost

(2) 20% of cost(3) 30% of cost

(4) 40% of cost

42. vkdfLed nkf;Ro dks fn[kk;k tkrk gS



(3) vkfFkZd fpk esa(4) vkfFkZd fpk ds uhps

42. Contingent liabilities are shown in

(1) Trading Account

(2) Profit and Loss Account

(3) Balance Sheet(4) Below Balance Sheet

43. Hkwfe ij dkuwuh O;; gksrk gS

(1) iwthxr O;;

(2) vk;xr O;;

(3) LFkfxr vk;xr O;;

(4) mijksDr ,d Hkh ugha

43. Legal expenses on Land is a

(1) Capital expense

(2) Revenue expense

(3) Deferred revenue expense


44. vk;xr O;; ftls ,d o"kZ ls vf/kd le; esa?kVk;k tkrk gS mls dgrs gSa

(1) vk;xr O;;

(2) iwthxr O;;


(4) O;; ugha ekuk tkrk gS

44. Revenue expense which is changed in

more than one year is known as

(1) Revenue Expense

(2) Capital Expense

(3) Deferred Revenue Expense

(4) Not treated as Expense

45. 3o"kZ ds fy;s ,d gksfMaZx ij #0 1,00,000

O;; gqvk ;g gS ,d

(1) vk;xr O;;

(2) iwthxr O;;


(4) lEifk

45. An expenses of Rs. 1,00,000 on a

hoording for 3 years is a

(1) Revenue expense

(2) Capital Expense

(3) Deferred revenue expence

(4) Asset

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Part-II/D/51 ( 13 ) P. T. O.

46. ;fn eSustj dks 'kq) ykHk dk10%deh'kufn;k tkrk gS rks ;g deh'ku iwoZ ykHk dkfdruk gksxk

(1) 10%

(2) 11.11%

(3) 15%

(4) 20%

46. If manager is paid Commission of 10% on

net profit this will be how much on profit

before commission

(1) 10%

(2) 11.11%

(3) 15%

(4) 20%

47. iwoZnk O;; gksrk gS

(1) O;;

(2) vk;

(3) lEifk

(4) nkf;Ro

47. Prepaid expense is

(1) Expense

(2) Income

(3) Asset

(4) Liability

48. ;fn chtd izkIr gks tk;s ij eky ugha] rks

(1) bls ; ekuk tk;sxk

(2) bls LVkWd ekuk tk;sxk

(3) mpUr ekuk tk;sxk

(4) dksbZ Hkh mipkj ugha gksrk gS

48. If invoice is received but goods not, then

(1) It is treated as purchase

(2) It is treated as stock

(3) It is treated as suspense

(4) It is not treated at all49. nssunkjksa dks NwV ds fy;s izko/kku cuk;k tkrk

gS

(1) dqy nsunkjksa ij

(2) v'kks/; _.k ij

(3) lafnX/k _.k ij

(4) mijksDr(1) - (2) - (3)

49. Provision for discount on Debtors is

created on

(1) Total Debtors

(2) Bad Debts

(3) Doubtful debt

(4) Above(1) - (2) - (3)

50. fcds eky dh ykxr=

(1) ; ykxr

(2) vkjfEHkd LVkWd ykxr

(3) vfUre LVkWd ykxr

(4) mijksDr(1) - (2) - (3)

50. Cost of Goods sold =

(1) Cost of Purchase

(2) Cost of Opening Stock

(3) Cost of Closing Stock

(4) Above(1) - (2) - (3)

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Part-II/D/51 ( 14 )

51. fokh; [kkrksa ds fo'ys"k.k dk ms'; gS

(1) vkfFkZd 'kfDr Kkr djuk

(2) vkfFkZd detksjh Kkr djuk

(3) (1) ,oa(2) ds dkj.kksa dks Kkr djuk

(4) mijksDr lHkh

51. Purpose of interpretation of account is

(1) To ascertain financial strength

(2) To ascertain financial weakness

(3) To identify the causes of (1) and (2)


52. dkSu-lk fokh; fo'ys"k.k dk dk;Z ugha gS

(1) izofk v/;;u

(2) ctV cukuk

(3) iqu% oxhZdj.k

(4) vadksa dh lfUudVhdj.k

52. Which one is not a function of Inter-

pretation of financial Statement

(1) Trend Study

(2) Budgeting

(3) Reclassification

(4) Approximation of data

53. fuEu esa ls dkSu-lk fokh; fo'ys"k.k dh fof/kgS

(1) jksdM+ izokg fooj.k

(2) lhek Lrj fo'ys"k.k

(3) fopj.kka'k fo'ys"k.k

(4) mijksDr lHkh

53. Which one of the following is a technique

of Analysis of financial statement

(1) Cash flow statement

(2) Marginal Cost Analysis

(3) Variance analysis


54. fo; ykxr+lapkyu O;; 100 =fo;

(1) ykHk vuqikr

(2) lapkyu vuqikr

(3) fo; vuqikr

(4) Hkqxrku vuqikr

54. Cost of Sales + Operating Exps. 100 =Sales

(1) Profit Ratio

(2) Operating Ratio

(3) Sales Ratio

(4) Payout Ratio

55. Hkqxrku vuqikr dk lEcU/k gS

(1) ykHkka'k ls

(2) udn ls

(3) O;; ls

(4) osru ls

55. Payout ratio related to

(1) Dividend

(2) Cash

(3) Expenses

(4) Salary

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Part-II/D/51 ( 15 ) P. T. O.

56. izfr va'k cktkj ewY;=

izfr va'k vk;

(1) cktkj ewY; vuqikr

(2)

ewY; vtZu vuqikr(3) va'k vk; vuqikr

(4) cktkj vk; vuqikr

56. Market Price per share=

Earning per share

(1) Market price ratio

(2) Price earning ratio

(3) Share earning ratio

(4) Market earning ratio

57. Lda/k vkorZ vuqikr esa ge ysrs gSa

(1) fcds eky dh ykxr

(2) dqy ykxr

(3) fcds eky dk ewY;

(4) dqy fo;

57. For Inventory Turnover ratio we consider

(1) Cost of Goods Sold

(2) Total Cost

(3) Value of Goods sold

(4) Total Sales

58. lEifk vkorZ vuqikr esa ge ns[krs gSa

(1) fdruh lEifk dk fo; gksuk gS

(2) lEifk ,oa 'kq) fo; dk lEcU/k

(3) lEifk dk fo; ewY;

(4) lEifk dk cktkj ewY;

58. In asset turnover ratio we see

(1) How much asset to sell

(2) The relationship with asset and net sale

(3) Sale price of asset

(4) Market price of asset

59. rjy vuqikr=pkywnkf;Ro

(1) pkywlEifk

(2) rjylEifk

(3) dqy lEifk

(4) flQZ udn

59. Quick ratio =Current Liabilities

(1) Current Asset

(2) Liquid Asset(3) Total Asset(4) Only Cash

60. iz;qDr iwth =

(1) lerk

(2) nh?kZdkyhu iwth

60. Capital employed =

(1) Equity

(2) Long term capital

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Part-II/D/51 ( 16 )

(3) (1) +(2)

(4) (1) (2)

(3) (1) +(2)

(4) (1) (2)

61. iwth lajpuk vuqikr=

(1) lerk % iwokZf/kdkjh

(2) lerk % fjtoZ

(3) lerk % _.k

(4) nh?kZdkyhu _.k % vYidkyhu _.k

61. Capital structive ratio =

(1) Equity : Preference

(2) Equity : Reserve

(3) Equity : Debt

(4) Long term debt : Short term debt

62. dkSu-lk dks"k izokg esa lfEefyr ugha gS

(1) pkyw ,oa LFkkbZ lEifk esa ysu-nsu

(2) pkywnkf;Ro ,oa LFkkbZ lEifk esa ysu-nsu

(3) pkywlEifk ,oa pkywnkf;Ro esa ysu-nsu

(4) eky ; ,oa fo; esa ysu-nsu

62. Which one is not included in fund flow

(1) Transaction between Current and Fixed

Assets

(2) Transaction between Current Liability

and Fixed Assets

(3) Transaction between Current Assets

and Current Liabilities

(4) Transaction between Purchase and

Sales of Goods

63. fuEu esa dkSu-lk dks"k dk iz;ksx ugha gS

(1) LFkkbZ lEifk esa of)

(2) nkf;Ro esa deh

(3) dk;Z'khy iwth esa deh(4) dk;Z'khy iwth esa o`f)

63. Which one of the following is not uses of

fund

(1) Increase in Fixed Asset

(2) Decrease in Liability

(3) Decrease in Working Capital

(4) Increase in Working Capital

64. lapkyu ls dks"k Kkr djus ds fy;s 'kq) ykHkls fdldks ?kVk;k tkrk gS

(1) iwthxr ykHk

(2) [;kfr esa deh

64. To calculate fund from operation which

one is deducted from net profit

(1) Capital Gains

(2) Reduce in Goodwill

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Part-II/D/51 ( 17 ) P. T. O.

(3) lEifk esa of)

(4) ykHkka'k Hkqxrku

(3) Increase in Asset

(4) Dividend paid

65. dks"k izokg fooj.k esa py lEifk;ksa ij fd;s

izko/kku dks fn[kk;k tkrk gS(1) pkywnkf;Ro

(2) pkywlEifk;ksa ij lek;kstu

(3) ;k rks(1) ;k(2)


65. Provisions on moveable asset are shown

in fund flow statement as

(1) Current Liability

(2) Adjustment from current assets

(3) Either (1) or (2)


66. 'kq) dk;Z'khy iwth =

(1) lHkh py lEifk

(2) lHkh py nkf;Ro

(3) (1) (2)

(4) (1) + (2)

66. Net working capital =

(1) All current asset

(2) All current liability

(3) (1) (2)

(4) (1) + (2)

67. kl [kkrs dk vkjfEHkd 'ks"k #0 50,000,vfUre 'ks"k #0 60,000,fcds lEifk ij dqytek kl #0 10,000,bl o"kZ fdruk klpktZ fd;k x;k gS

(1) #0 10,000

(2) #0 20,000

(3) #0 30,000

(4) #0 40,000

67. Opening balance of Depreciation a/c

Rs. 50,000, closing balance is Rs. 60,000,

Accumulated depreciation on an asset

sold Rs. 10,000. How much depreciation

is charged during the year

(1) Rs.10,000

(2) Rs. 20,000

(3) Rs.30,000

(4) Rs.40,000

68. ,d e'khu dk ykxr ewY; #0 1,00,000,gStek kl #0 45,000, fo; ewY; #0

40,000 fdruk ykHk ;k gkfu gqvk

(1) #0 15,000 dk ykHk

(2) #0 15,000 dk gkfu

(3) #0 60,000 dk ykHk

68. Cost price of a machine Rs. 1,00,000,

accumulated depreciation Rs. 45,000,

sale price Rs. 40,000. How much is the

loss and profit

(1) Gain of Rs. 15,000

(2) Loss of Rs. 15,000

(3) Gain of Rs. 60,000

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Part-II/D/51 ( 18 )

(4) #0 60,000 dk gkfu (4) Loss of Rs. 60,000

69. fuEufyf[kr esa ls dkSu-lk xSj udn O;; gS

(1) Hkqxrku fd;k x;k ykHkka'k

(2) kl

(3) m/kkj ;

(4) vnk O;;

69. Which one of the following is a non cash

expense

(1) Dividend paid

(2) Depreciation

(3) Credit Purchase

(4) Outstanding expense

70. fuEu esa dkSu-lk xSj lapkyu O;; gS

(1) ykHkka'k

(2) _.k ij C;kt

(3) iwthxr gkfu

(4) mijksDr lHkh

70. Which one of the following is nonoperating expenses

(1) Dividend

(2) Interest on Loan

(3) Capital Loss


71. fuEu esa ls dkSu-lk pkywo"kZ esa udn Hkqxrkufd;k tkrk gS

(1) fiNys o"kZ ykHkka'k dk izko/kku

(2) pkywo"kZ esa ykHkka'k dk izko/kku

(3) kl izko/kku

(4) iwthxr gkfu

71. Which of the following is paid in cash

with current year

(1) Dividend provided in previous year

(2) Dividend provided in current year

(3) Depreciation provided

(4) Capital loss

72. fuEu esa dkSu-lk udn izokg fooj.k esa ughafn[kk;k tkrk gS

(1) lapkyu xfrfof/k

(2) cSafdax xfrfof/k

72. Which one of the following is not shown

in cash flow statement

(1) Operating Activity

(2) Banking Activity

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Part-II/D/51 ( 19 ) P. T. O.

(3) fokh; xfrfof/k

(4) fofu;ksx xfrfof/k

(3) Financing Activity

(4) Investing Activity

73. lapkyu ls udn esa lfEefyr fd;k tkrk gS

(1) tks dk;Z'khy iwth dks izHkkfor djs

(2) tks LFkkbZ lEifk;ksa dks izHkkfor djs

(3) tks xSj udn O;; dks izHkkfor djs

(4) tks iwth dks izHkkfor djs

73. Cash from operation includes

(1) Which effects working capital

(2) Which effects fixed capital

(3) Which effects non cash expense

(4) Which effects capital

74. fdlh ykHk-gkfu [kkrs esa fn[kk;s x;s O;; dsdkj.k ls gq, okLrfod udn izokg Kkrdjus ds fy,

(1) izkjfEHkd iwoZnk dks ?kVk;k tk;sxk

(2) vfUre iwoZnk dks tksM+k tk;sxk

(3) nksuksa (1) ,oa (2) dks fd;k tk;sxk

(4) mijksDr esa ls fdlh dks ugha fd;k tk;sxk

74. To acertain the actual cash outflow due

to an expense shown in profit and loss

account

(1) Opening prepared will be deducted

(2) Closing prepared will be added

(3) Both (1) and (2) will be done

(4) None above will be done

75. dqy fo; +vkjfEHkd nsunkjh vfUrensunkjh =

(1) udn fo;

(2) dqyfo;

(3) m/kkj fo;

(4) vfUre jgfr;k

75. Total sales + Opening Debtor () closing

Debtor =

(1) Cash Sales

(2) Total Sales

(3) Credit Sales

(4) Closing Stock

76. ,dy O;kikj D;k gS

(1) ,d O;fDr ykHk dekrk gS

76. What is sole trade

(1) One person earns profit

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Part-II/D/51 ( 20 )

(2) ,d O;fDr fu.kZ; ysrk gS

(3) ,d O;fDr funsZ'ku nsrk gS

(4) ,d O;fDr izcU/k djrk gS

(2) One person takes decision

(3) One person directs

(4) One person manages

77. dkSu-lk O;kikj dk Lo:i lokZf/kd ek=k esagksrk gS

(1) dEiuh

(2) QeZ

(3) lgdkjh

(4) ,dy O;kikj

77. Which form of the organization is

maximum in number

(1) Company

(2) Firm

(3) Cooperative

(4) Sole Trade

78. fdl izk:i esa laLFkk ds iathdj.k gsrqdksbZHkh oS/kkfud izko/kku ugha gS

(1) ,dy O;kikj

(2) QeZ

(3) dEiuh

(4) lgdkjh

78. For which form of organization there isno legal provision for registration

(1) Sole trade

(2) Firm

(3) Company

(4) Cooperative

79. ,d QeZ dk iath;u(1) vko';d gS

(2) ,sfPNd gS

(3) mi;ksxh gS

(4) ,d Hkh ugha

79. Registration of a firm is

(1) Mandatory

(2) Voluntary

(3) Useful


80. ,d lk>snkj viuk fgr gLrkUrj.k dj

ldrk gS

(1) vius vki

(2) jftLVkj ds lgefr ij

(3) nwljs lk>snkjksa dh lgefr ij

(4) cSad dh lgefr ij

80. A Partner can transfer his interest

(1) On his own

(2) On the approval of registrar

(3) With the consent of other partners

(4) On the approval of Bank

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Part-II/D/51 ( 21 ) P. T. O.

81. fuEu esa fdls lnSo ,d fof'k"V oS/kkfudvfLrRo ekuk tkrk gS

(1) ,dy O;kikj

(2) QeZ

(3) la;qDr fgUnwifjokj

(4) dEiuh

81. Which of the following is always treated

as special legal existence

(1) Sole Trade

(2) Firm

(3) Joint Hindu Family

(4) Company

82. ,d QeZ esa vf/kdre lk>snkjksa dh la[;kdkSu fu/kkZfjr djrk gS

(1) lk>snkjh lays[k

(2) lk>snkjh vf/kfu;e

(3) lk>snkj

(4) jftLVkj

82. Who decides maximum number of

partners in a firm

(1) Partnership Deed

(2) Partnership Act

(3) Partners

(4) Registrar

83. cSafdax QeZ esa lk>snkjksa dh vf/kdre la[;kfdruh gksrh gS

(1) 10

(2) 20

(3) 30

(4) 40

83. What is the maximum number of Partners

in a Banking firm

(1) 10

(2) 20

(3) 30

(4) 40

84. ,d lkoZtfud lhfer dEiuh esa U;wurelnL;ksa dh D;k la[;k gksrh gS

(1) 5

(2) 7

(3) 10

(4) vlhfer

84. What is the minimum number of

members in a public limited company

(1) 5

(2) 7

(3) 10

(4) Unlimited

85. ,d lkoZtfud dEiuh esa lnL;ksa dk nkf;Rogksrk gS

(1) lhfer

85. The liability of members in a limited

company is

(1) limited

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Part-II/D/51 ( 22 )

(2) vlhfer

(3) lnL;ksa dh bPNk ij

(4) lhfer ,oa vlhfer nksuksa

(2) unlimited

(3) At the desire of members

(4) Both Limited and Unlimited

86. izys[k ftlesa dEiuh ds vkUrfjd izcU/klEcU/kh fu;e fn;s gksrs gSa mls dgrs gSa

(1) lhek fu;e

(2) izfooj.k i=

(3) vUrfuZ;e

(4) lekesyu izek.k i=

86. Document which contains rules for

indoor management of company is

known as

(1) Memorandum

(2) Prospectus

(3) Articles

(4) Certificate of Incorporation

87. ,d futh dEiuh esa funsZ'kdksa dh U;wurela[;k gksrh gS

(1) 1

(2) 2

(3) 3

(4) 4

87. Minimum number of directors in a private

company is

(1) 1

(2) 2

(3) 3

(4) 4

88. dkSu-lk izys[k dEiuh ds vf/kdkjksa dh lhekcrkrk gS

(1) vUrfuZ;e

(2) izfooj.k i=

(3) lhekfu;e

(4) mijksDr lHkh

88. Which document states the limits of

powers of a company

(1) Articles

(2) Prospectus

(3) Memorandum


89. ,d iw.kZdkfyd dEiuh lapkyd dh

vf/kdre ikfjJfed fdruh gksrh gS

(1) 5%

(2) 11%

(3) 15%

(4) dksbZ lhek ugha

89. How much is the maximum remuneration

of a full time company director

(1) 5%

(2) 11%

(3) 15%

(4) No limit

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Part-II/D/51 ( 23 ) P. T. O.

90. oS/kkfud lHkk vko';d gS

(1) futh dEiuh ds fy;s

(2) lkoZtfud dEiuh ds fy;s

(3) lHkh dEifu;ksa ds fy;s

(4) fdlh ds fy;s ugha

90. Statutory meeting is compulsory for a

(1) Private limited company

(2) Public limited company

(3) For all companies

(4) For none

91. nks okf"kZd O;kid lHkk ds chp esa vUrjvf/kd ugha gksuk pkfg;s

(1) 12 eghuksa ls

(2) 15 eghuksa ls

(3) 20 eghuksa ls

(4) dksbZ lhek ugha

91. Gap between two Annual General

Meeting should not be more than

(1) 12 Months

(2) 15 Months

(3) 20 Months

(4) No Limit

92. vf/kdkj ds ijs fdlls lEcfU/kr gS

(1) uke okD;ka'k

(2) ms'; okD;ka'k

(3) iwth okD;ka'k

(4) nkf;Ro okD;ka'k

92. Doctrine of ultra vires relates to

(1) Name Clause

(2) Object Clause

(3) Capital Clause

(4) Liability Clause

93. D;k funs'kd ds fy;s ;ksX;rk va'k /kkj.kdjuk vko';d gS

(1) ;fn lhekfu;e esa fn;k gS

(2) ;fn vUrfuZ;e esa fn;k gS

(3) ;fn izfooj.k esa fn;k gS

(4) ;fn eaMy fu.kZ; ysa

93. Is it mandating to hold qualification

shares by a director

(1) If provided in Memorandum

(2) If provided in Article

(3) If provided in Prospectus

(4) If Board decides

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Part-II/D/51 ( 24 )

94. fcuk izfrQy ds fuxZfer va'k dks dgrs gSa

(1) lerk va'k

(2) iwokZf/kdkj va'k

(3) cksul va'k

(4) _.ki=

94. Share issued without consideration is

known as

(1) Equity Share

(2) Preference Share

(3) Bonus Share

(4) Debenture

95. ,d ljdkjh dEiuh esa ljdkj de ls defdruh va'k /kkj.k djrh gS

(1) 25%

(2) 50%

(3) 51%

(4) 100%

95. How much minimum shares of the

Government holds in case of

Government Company

(1) 25%

(2) 50%

(3) 51%

(4) 100%

96. de ls de ,d eaMy lHkk vkgwr djukvko';d gS

(1) izR;sd ekg

(2) izR;sd frekgh

(3) N% ekg esa

(4) ,d o"kZ esa

96. At least one board meeting must be

convened in

(1) Every Month

(2) Every Quarter

(3) Six Month

(4) One Year

97. ,d vo;Ld dks QeZ esa lfEefyr fd;k tkrkgS

(1) ykHk ,oa gkfu esa

(2) flQZ ykHk esa

(3) flQZ gkfu esa

(4) u ykHk esa u gh gkfu esa

97. A minor is admitted to a firm

(1) in profit and loss(2) Only in profit

(3) Only in loss

(4) Neither in profit nor loss

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Part-II/D/51 ( 25 ) P. T. O.

98. RBIgS

(1) ljdkjh foHkkx

(2) ljdkjh dEiuh

(3) oS/kkfud fuxe

(4) futh dEiuh

98. RBI is a

(1) Government Department

(2) Government Company

(3) Statutory Corporation

(4) Private Company

99. IFCIdh LFkkiuk gqbZ

(1) 1948 esa

(2) 1956 esa

(3) 1964 esa(4) 1980 esa

99. IFCI was established in

(1) 1948

(2) 1956

(3) 1964(4) 1980

100. ,d futh dEiuh turk esa fuxZfer djldrh gS

(1) flQZ lerk va'k

(2) flQZ iwokZf/kdkjh va'k

(3) mijksDr nksuksa


100. A Private Company can issue to public

(1) Only equity shares

(2) Only preference shares

(3) Both above

(4) None above

101. va'k iathdj.k ds fy;s vkosnu i= dgk fn;ktkrk gS

(1) dsUnzh; ljdkj

(2) dEiuh jftLVkj

(3) LVkWd ,DlpsUt

(4) mijksDr lHkh

101. Where the application is given for

registration of shares

(1) Central Government

(2) Registrar of Companies

(3) Stock Exchange


102. SEBI dk eq[;ky; dgk ij fLFkr gS

(1) fnYyh

(2) eqEcbZ

102. Where is head office of SEBI situated

(1) Delhi

(2) Mumbai

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Part-II/D/51 ( 26 )

(3) dksydkrk

(4) psUubZ

(3) Kolkata

(4) Chennai

103. O;kolkf;d la;kstu fd;k tkrk gS

(1) izfrLi/kkZ de djus ds fy;s

(2) la;qDr lkgl ds fy;s

(3) dEiuh LFkkiuk ds fy;s

(4) QeZ LFkkiuk ds fy;s

103. Business combination is done for

(1) To reduce competition

(2) Joint Venture

(3) Forming Company

(4) Forming Firms

104. ,d vdq'ky bdkbZ dks dq'ky bdkbZ ds lkFkla;ksftr djus dks dgrs gSa

(1) la;kstu

(2) foosdhdj.k

(3) lafoy;u

(4) ,dhdj.k

104. To combine an inefficient organization

with efficient is known as

(1) Combination

(2) Rationalisation

(3) Absorption

(4) Amalgamation

105. foosdhdj.k dk vko';d ro ugha gS

(1) la;kstu

(2) izek.khdj.k

(3) ljyhdj.k

(4) vYihdj.k

105. Not an essential feature of rationalisation

(1) Combination

(2) Standardization

(3) Simplification

(4) Reduction

106. izcU/k ,d

(1) vuojr izf;k gS

(2) xfr'khy izf;k gS

(3) lkekftd izf;k gS

(4) mijksDr lHkh izf;k;sa gSa

106. Management is a

(1) Continuous process

(2) Dynamic process

(3) Social process

(4) All aboves process

107. izcU/k gS 107. Management is

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Part-II/D/51 ( 27 ) P. T. O.

(1) foKku

(2) dyk

(3) foKku ,oa dyk nksuksa gSa


(1) A Science

(2) An Art

(3) Both Science and Art


108. dkSu-lk ck okrkoj.k ugha gS

(1) vkfFkZd

(2) mRikn

(3) lkekftd

(4) lkaLfrd

108. Which one is not macro environment

(1) Economic

(2) Product

(3) Social

(4) Cultural

109. fdls fuxZr ekuk tkrk gS

(1) mRikn ,oa lsok

(2) ykHk

(3) lUrqf"V

(4) mijksDr lHkh

109. Which one is treated as output

(1) Product and Service

(2) Profit

(3) Satisfaction


110. QeZ ,d vYidkyhu ms'; gS

(1) ykHk dks vf/kdre djuk

(2) lEifk dks vf/kdre djuk

(3) fo; dks vf/kdre djuk

(4) ykHkka'k dks vf/kdre djuk

110. The Short term objective of firms is

(1) To maximise profit

(2) To maximise wealth

(3) To maximise sales

(4) Tomaximise dividend

111. fok dh vk/kqfud fopkj/kkjk gS

(1) fokh; fjdkMZ dks j[kuk

(2) cSad ls ysu-nsu

(3) lk/kuksa dk vuqdwyre iz;ksx

(4) va'k cktkj esa ysu-nsu djuk

111. The modern approach of finance is

(1) Only keeping of records

(2) Bank Transaction

(3) Optimum use of resources

(4) Dealing in share market

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Part-II/D/51 ( 28 )

112. nh?kZdkyhu fokh; fu.kZ; tkuk tkrk gS

(1) nh?kZdkyhu fok fu.kZ;

(2) iwth fu.kZ;

(3) ctV fu.kZ;

(4) iwth ctfVax fu.kZ;

112. Long term financial decision is known as

(1) Longterm Finance Decision

(2) Capital Decision

(3) Budgeting Decision

(4) Capital Budgeting Decision

113. lerk gS ,d

(1) vYidkyhu iwth lk/ku

(2) nh?kZdkyhu iwth lk/ku

(3) e/;dkyhu iwth lk/ku

(4) mijksDr lHkh

113. Equity is a

(1) Short term capital resource

(2) Long term capital resource

(3) Medium term capital resource


114. fjtoZ gksrk gS

(1) Lokehxr iwth

(2) Lokfexr dks"k

(3) mijksDr nksuksa

(4) iwth ugha gS

114. Reserve is a

(1) Owned capital

(2) Proprietary reserve

(3) Both above

(4) Not a capital

115. O;kikfjd ysunkjh gS

(1) vYidkyhu lk/ku

(2) e/;dkyhu lk/ku

(3) nh?kZdkyhu lk/ku

(4) lk/ku ugha gksrk gS

115. Trade creditor is a

(1) Short term source

(2) Medium term source

(3) Long term source

(4) Not a source

116. vfriwthdj.k dk vFkZ gS

(1) dEiuh ds ikl vf/kd iwth gS

(2) dEiuh ds ikl vf/kd dks"k gS

(3) dEiuh mfpr nj ij ykHkka'k ugha ns ikrh

116. Over capitalization means

(1) Company has excess capital

(2) Company has excess reserve

(3) Company fails to pay reasonable

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Part-II/D/51 ( 29 ) P. T. O.

gS

(4) dEiuh iwth dk iz;ksx ugha dj ikrh gS

dividend

(4) Company fails to use capital

117. iwth dk okLrfod ewY; >iwth dk iqLrdh;

ewY; dk vFkZ gS

(1) vYi iwthdj.k

(2) vfr iwthdj.k

(3) vuqdwy iwthdj.k

(4) okLrfod iwthdj.k

117. Real value of capital > Book value of

capital means

(1) Under Capitalization

(2) Over Capitalization

(3) Optimum Capitalization

(4) RealCapitalization

118.okf"kZd vk;

=

cktkj esa iwthdj.k% ij(1) iw.kZ iwthdj.k

(2) vfriwthdj.k

(3) vYiiwthdj.k

(4) iwth esa of)

118.Annual income

=

% rate of Capitalization in the market

(1) Total Capitalization

(2) Over Capitalization

(3) Under Capitalization

(4) Increase in Capitalization

119. dkSu-lk vkUrfjd ro gS] tks iwth


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Part-II/D/51 ( 30 )

121. VsfMax vkWu bD;wVh esa ykHk gksrk gS

(1) lerk va'k/kkfj;ksa dks

(2) iwokZf/kdkjh va'k/kkfj;ksa dks(3) lHkh izdkj ds va'k/kkfj;ksa dks

(4) va'k/kkfj;ksa ,oa _.ki=/kkfj;ksa dks

121. In trading on equity advantage belongs

to

(1) Equity Shareholders

(2) Preference shareholders

(3) All types of shareholders

(4) Shareholders and debenture holders

122.lerk va'k

=

iwokZf/kdkjh iwth +_.k iwth

(1) iwth vuqikr

(2) _.k vuqikr

(3) nfUr vuqikr

(4) nkf;Ro vuqikr

122.Equity Capital

=

Preference capital + Borrowed capital

(1) Capital ratio

(2) Loan Ratio

(3) Capital Gear Ratio

(4) Liability Ratio

123. rjyrk dk vFkZ gS

(1) ikuh

(2) is;

(3) _.k Hkqxrku

(4) mijksDr lHkh

123. Liquidity means

(1) Water

(2) Drinks

(3) Meeting Debts


124. orZeku ewY; dh x.kuk djrs gSa

(1) vk;xr O;; ds fy;s

(2) iwthxr ds fy;s

(3) (1) + (2)

(4) (2) (1)

124. Present value is calculated

(1) For revenue expenses

(2) For capital expenditures

(3) (1) + (2)

(4) (2) (1)

125. ykHkka'k ds MMekWMy esa

(1) va'k ewY; ij dksbZ izHkko ugha iM+rk

(2) ykHkka'k esa lkFk va'k ewY; c


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Part-II/D/51 ( 31 ) P. T. O.

(3) ykHkka'k c


30/48

Part-II/D/51 ( 32 )

(1) pkywlEifk;ksa dk ;ksx

(2) pkywnkf;Roksa dk ;ksx

(3) (1) (2)

(4) (1) + (2)

(1) Total of current Assets

(2) Total of Current Liabilities

(3) (1) (2)

(4) (1) + (2)

130. fdls dk;Z'khy iwth ds fy;s ugha fy;k tkrkgS

(1) dks"k

(2) izko/kku

(3) O;kikfjd ysunkjh(4) ns; fcy

130. Which one of not considered for working

capital

(1) Reserve

(2) Provision

(3) Trade Creditors(4) Bill Payables

131. fu;fer dk;Z'khy iwth gksrh gS

(1) ifjorZu'khy

(2) ekSleh

(3) LFkkbZ


131. Regular working capital is

(1) Variable

(2) Seasonal

(3) Permanent


132. ifjorZu'khy dk;Z'khy iwth ds fy;s fdllk/ku dk iz;ksx gksrk gS

(1) nh?kZdkyhu lk/ku

(2) iwthxr lk/ku

(3) pkywlk/ku

(4) dksbZ Hkh lk/ku

132. Which source is used for variable

working capital

(1) Long term Source

(2) Capital Source

(3) Current Source

(4) Any Source

133. kl gksrk gS ,d

(1) nh?kZdkyhu fok dk lk/ku

(2) e/;dkyhu fok dk lk/ku

133. Depreciation is a

(1) Long term source of finance

(2) Medium source of finance

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Part-II/D/51 ( 33 ) P. T. O.

(3) vYidkyhu fok dk lk/ku

(4) fok dk lk/ku ugha gksrk gS

(3) Short term source of finance

(4) Not a source of finance

134. dkSu-lk dk;Z'khy iwth dk lk/ku ugha gS

(1) ns; fcy

(2) tu fu{ksi

(3) vf/kfod"kZ

(4) gqUMh

134. Which one is not a source of working

capital

(1) Bill payable

(2) Public deposit

(3) Overdraft

(4) Hundi

135. EOQdk iz;ksx gksrk gS

(1) bUosUVh izcU/k esa

(2) izkI; fcy izcU/k esa

(3) udn izcU/k esa

(4) iwth ctfVax esa

135. EOQ is used in

(1) Inventory Management

(2) Bill Receivable Management

(3) Cash Management

(4) Capital Budgeting

136. LIFO gksrk gS ,d rduhd

(1) izkI; fcy ewY;kadu dk

(2) bUosUVh ewY;kadu dk

(3) lEifk ewY;kadu dk

(4) mRikn ewY;kadu dk

136. LIFO is a technique of

(1) Bill Receivable Valuation

(2) Inventory Valuation

(3) Asset Valuation

(4) Product Valuation

137. izcU/k dh lkoZHkkSfed vo/kkj.kk fn;k Fkk

(1) Vsyj us

(2) Qs;ksy us

(3) Vsjh us

(4) dwUVt us

137. Universality of management concept was

given by

(1) Taylor

(2) Fayol

(3) Terry

(4) Koontz

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Part-II/D/51 ( 34 )

138. ms'; }kjk izcU/k esa ms'; fLFkj gksrk gS

(1) funsZ'kdksa ds fy;s

(2) izcU/kdksa ds fy;s

(3) dkfeZdksa ds fy;s

(4) lHkh ds fy;s

138. In MBO objectives are find for

(1) Directors

(2) Managers

(3) Workers

(4) All

139. ladsrhdj.k ,d dne gksrk gS

(1) fu;kstu dk

(2) fu;U=.k dk

(3) lapkj dk

(4) vfHkizs.ku dk

139. Encoding is a step in

(1) Planning

(2) Controlling

(3) Communication

(4) Motivation

140. vkns'k k`a[kyk ,d fof/k gS

(1) lapkj dk

(2) vfHkizs.ku dk

(3) ctV dk

(4) fu;kstu dk

140. Chain of command is a method of

(1) Communication

(2) Motivation

(3) Budgeting

(4) Planning

141. usr`Ro lkarR;d lfEefyr djrk gS

(1) fu.kZ; dk fo;

(2) fu.kZ; esa cnyko dh xqatkb'k gksrh gS

(3) izcU/kd lhekvksa dks ifjHkkf"kr djrk gS

(4) mijksDr lHkh

141. Leadership as a Continuum includes

(1) Selling of decision

(2) There is a scope of change in decision

(3) Manager defines limits


142. dFkuh 'kSyh f;k gksrh gS

(1) usr`Ro dk

(2) fu;kstu dk

142. Telling style is a process of

(1) Leading

(2) Planning

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Part-II/D/51 ( 35 ) P. T. O.

(3) fu;U=.k dk

(4) dgkuh lqukus dk

(3) Controlling

(4) Story telling

143. dkSu-lk flQZ O;; esy gS(1) mRiknu

(2) foi.ku

(3) 'kks/k o fodkl

(4) mijksDr lHkh

143. Which one is only expense chain

(1) Production

(2) Marketing

(3) Research and Development


144. MIS,d rduhd gS

(1) fu;U=.k dk

(2) leUo; dk

(3) fu;kstu dk

(4) laxBu dk

144. MIS is a technique of

(1) Control

(2) Coordination

(3) Planning

(4) Organising

145. laxBukRed O;ogkj esa le>us dk iz;Rufd;k tkrk gS

(1) laxBu ds O;ogkj dk

(2) lewg ds O;ogkj dk

(3) ekuoh; O;ogkj dk

(4) ckg~; yksxksa ds lkFk O;ogkj dk

145. Organizational behaviour relates to

undertaking the

(1) Behaviour of the organization

(2) Behaviour of the group

(3) Behaviour of human

(4) Behaviour with outsiders

146. lUrqyu fopkj/kkjk esa lewg cuk;k tkrk gS

(1) LFkkuh; dkj.kksa ls

(2) f;kvksa ls

(3) euksofk ls

(4) vknku-iznku ls

146. In balance theory a group is formed by

(1) Local resources

(2) Activities

(3) Attitude

(4) Exchange

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Part-II/D/51 ( 36 )

147. ekuo lalk/ku fu;kstu f;k gksrh gS

(1) fu;qDrhdj.k dh

(2) fu;U=.k dh

(3) leUo; dh

(4) mijksDr lHkh dh

147. Human resource planning is the process of

(1) Recruitment

(2) Controlling

(3) Coordination


148. laosnu'khy izf'k{k.k izf;k esa gksrk gS

(1) Hkwfedk fuoZgu

(2) vuvkSipkfjd lEcU/k

(3) lajfpr lewg gksrs gSa

(4) vkSipkfjd lEcU/k gksrs gSa

148. In sensitivity training process share will be

(1) Role Playing

(2) Informal Relation

(3) Organised Group

(4) Formal relation

149. ekLyks dk vko';drk e c)rk lEcfU/kr gS

(1) fu;kstu ls

(2) fu;U=.k ls

(3) vfHkizs.ku ls

(4) fu;qfDr ls

149. Maslow's hierarchy of need relates to

(1) Planning

(2) Controlling

(3) Motivation

(4) Recruitment

150. LVkQh; laxBu gksrk gS

(1) eq[; dk;ks ds fy;s

(2) mRiknu ds fy;s

(3) foi.ku ds fy;s

(4) fof'k"Vhr ijke'kZ ds fy;s

150. Staff organization is for

(1) Main Activities

(2) Production

(3) Marketing

(4) Specialised advise

151. eSfVDl lajpuk curh gS

(1) f;kRed lajpuk ls

(2) ifj;kstuk lajpuk ls

(3) mijksDr nksuksa lajpuk ls

151. Matrix structure is made of

(1) Activity Structure

(2) Project Structure

(3) Both Structures mentioned above

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Part-II/D/51 ( 37 ) P. T. O.

(4) mijksDr fdlh ls Hkh ugha (4) None of the above

152. fodsUnzhdj.k gS

(1) HkkjkiZ.k

(2) vf/kdkjksa dk vkSipkfjd QSyko

(3) mkjnkf;Ro fLFkj djuk

(4) fu;U=.k f;k

152. Decentralization is

(1) Delegation of authority

(2) Formal expansion of authority

(3) Fixing of respoonsibility

(4) A process of Control

153. foHkkxhdj.k ds dkSu ls vk/kkj gSa

(1) {ks=

(2) xzkgd

(3) mRikn

(4) mijksDr lHkh

153. What is/are the basis of departmentation

(1) Territory

(2) Customer

(3) Product


154. laXkBu gksrk gS

(1) lapkj iz.kkyh

(2) leL;k fuokj.k dk lk/ku

(3) fu.kZ; lqfo/kktud cukrk gS

(4) mijksDr lHkh

154. Organising is

(1) A system of Communication

(2) A Means of Problem solving

(3) Facilitates decision making


155. vf/kdkj lkk dk HkkjkiZ.k ,d izf;k gksrkgS

(1) fu;kstu dk

(2)

laxBu dk(3) leUo; dk

(4) fu;U=.k dk

155. Delegation of authority is a process of

(1) Planning

(2) Organising

(3) Coordinating

(4) Controlling

156. foKkiu gksrh gS ,d f;k

(1) fo; dh

156. Advertisement is a process of

(1) Selling

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Part-II/D/51 ( 38 )

(2) foi.ku dh

(3) forj.k dh

(4) mijksDr lHkh dh

(2) Marketing

(3) Distribution


157. ,d fosrk D;k csprk gS

(1) mRikn

(2) eky

(3) lsok

(4) lUrqf"V

157. What does a seller sells

(1) Product

(2) Goods

(3) Service

(4) Satisfaction

158. mRikn lfEeJ.k gksrk gS ,d

(1) mRiknu fu.kZ;

(2) foi.ku fu.kZ;

(3) fo; fu.kZ;

(4) ewY; fu/kkZj.k fu.kZ;

158. Product mix is a

(1) Production Decision

(2) Marketing Decision

(3) Selling Decision

(4) Pricing Decision

159. ,d xSj-O;kikfjd laLFkk ugha rS;kj djrh gS

(1) vk;-O;; [kkrk

(2) vkxe-'kks/ku [kkrk

(3) ykHk-gkfu [kkrk

(4) vkfFkZd-fpk

159. A non profit organization does not

prepare

(1) Income and Expenditure Account

(2) Receipts and Payments Account

(3) Profit and Loss Account

(4) Balance Sheet

160. ,d xSj-O;kikfjd laLFkk esa vk/kkj dks"k 'kqYdgksrk gS

160. In a non profit organization endowment

receipt is treated as

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Part-II/D/51 ( 39 ) P. T. O.

(1) iwthxr izkfIr

(2) iwth

(3) vk;xr izkfIr

(4) _.k

(1) Capital Receipt

(2) Capital

(3) Revenue Receipt

(4) Loan

161. ,d xSj-O;kikfjd laLFkk ds fokh; o"kZ dsizFke fnu dqy lEifk-nkf;Ro=

(1) iwth

(2) iwth dks"k

(3) dqy fokh; lk/ku

(4)

_.k

161. In a non profit organization of the

opening day of the financial year Total

Assets Liabilities =

(1) Capital

(2) Capital Fund

(3) Total Financial Source

(4) Loan

162. Hkqxrku fd;k x;k fdjk;k+vkjfEHkd iwoZnkfdjk;k vfUre iwoZnk fdjk;k +vfUrevnk fdjk;kvkjfEHkd vnk fdjk;k=

(1) lek;ksftr fdjk;k

(2) okLrfod Hkqxrku fd;k x;k fdjk;k

(3) pkywo"kZ dk fdjk;k

(4) vnk O;;

162. Rent Paid + opening prepaid rent

closing prepaid rent + closing outstanding

rent opening outstanding rent =

(1) Adjusted Rent

(2) Actual rent paid

(3) Rent of the Current Year

(4) Outstanding Expense

163. foi.ku dk vk'k; izf;k dks lqfo/kk iznkudjuk gS

163. Marketing is meant to facilitate the

process of

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Part-II/D/51 ( 40 )

(1) ;

(2) fo;

(3) mijksDr nksuksa


(1) Buying

(2) Selling

(3) Both above


164. cktkj lewg gksrk gS

(1) srkvksa dk

(2) fosrkvksa dk

(3) nqdkuksa dk

(4) fuekZrkvksa dk

164. Market is a collection of

(1) Buyers

(2) Sellers

(3) Shops

(4) Producers

165. mRikn thou p dk f}rh; voLFkk gksrk gS

(1) izkjEHk

(2) o`f)

(3) ifjiDork

(4)


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Part-II/D/51 ( 41 ) P. T. O.

(1) Vsyhfotu

(2) jsfM;ks

(3) bUVjusV

(4) lekpkj i=

India is

(1) Television

(2) Radio

(3) Internet

(4) Newspaper

168. LVkWd esa fofu;ksxdkkZ Hkqxrku djrk gS

(1) va'k vkosnu 'kqYd dk

(2)

vkcaVu ewY; dk

(3) ;kpuk dk

(4) leLr jkf'k dk

168. In stock investor pay on

(1) Share Application Amount

(2) Allottment Amount

(3) Calls

(4) Entire Amount

169. lap;h iwokZf/kdkjh va'k esa

(1) vnk ykHkka'k dk lap; gksrk gS

(2) pkywykHkka'k dks dks"k esa tek fd;k tkrkgS

(3) va'k ewY; lap; gksrk gS

(4) ykHk dk lap; gksrk gS

169. In cumulative preference Shares

(1) Dividend Accumulates

(2) Current Dividend is transfered reserve

to reserve

(3) Share price accumulates

(4) Profit accumulates

170. va'k ij vf/kdre NwV nj gks ldrk gS

(1) 8%

(2) 10%

(3) 12%

170. Maximum rate of discount on share can

be

(1) 8%

(2) 10%

(3) 12%

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Part-II/D/51 ( 42 )

(4) 15% (4) 15%

171. va'k fuxZeu ij izkIr va'k izhfe;e dksvkfFkZd fpk esa fn[kk;k tkrk gS

(1) iznk iwth dh rjg

(2) vfxze ;kpuk dh rjg

(3) vyx ls

(4) vkfFkZd fpk esa ugha fn[kk;k tkrk gS

171. Premium received on issue of shares is

shown in Balance Sheet as

(1) Paid up capital

(2) Calls in advance

(3) Separately

(4) Not shown in balance sheet

172. va'k iwth [kkrs dks ekuk tkrk gS

(1) dkYifud lEifk

(2) O;;

(3) vk;xr O;;

(4) iwthxr gkfu

172. Share discount is treated as

(1) Fictitious Asset

(2) Expense

(3) Revenue Expense

(4) Capital loss

173. va'k ij gj.k fd;s x;s jkf'k dks gLrkarfjrfd;k tkrk gS

(1) ykHk-gkfu [kkrs esa

(2) iwth [kkrs esa

(3) udn [kkrs esa

(4) iwth lap; esa

173. Forfeited Amount in Share is transfered

to

(1) Profit and loss account

(2) Capital account

(3) Cash account

(4) Capital Reserve account

174. gj.k fd;s x;s va'k dks iqufuxZe NwV ijfd;k tk ldrk gS

(1) 10%

(2) 20%

174. Forfeited share can be reissued at a

discount

(1) 10%

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Part-II/D/51 ( 43 ) P. T. O.

(3) gj.k fd;s x;s jkf'k rd

(4) va'k leewY; ij

(2) 20%

(3) To the extent of forfeited amount

(4) Par value of share

175. iwokZf/kdkjh va'k dk Hkqxrku fd;k tk ldrkgS

(1) iwth Hkqxrku lap; [kkrk ls

(2) u;s va'kksa ds fuxZeu ls

(3) mijksDr nksukasa lk/kuksa ls

(4) Hkqxrku fd;k gh ugha tk ldrk gS

175. Preference share can be redeemed from

(1) Capital redemption reserve a/c

(2) Fresh issue of shares

(3) Both above sources

(4) Cannot be redeemed

176. lekesyu ds iwoZ ,oa i'pkr~ dk ykHk Kkrfd;k tkrk gS

(1) le;kuqlkj

(2) fo; ds vuqlkj

(3) dqy ykHk ds vuqlkj

(4) mijksDr lHkh vk/kkj ij

176. Profit before and after incorporation is

ascertained

(1) On time basis

(2) On turnover basis

(3) On gross profit basis

(4) On all above bases

177. ykHk ds fu;kstu lEcU/kh [kkrs j[ks tkrs gSa

(1) ,dkdh O;kikjh }kjk

(2) QeZ }kjk

(3) dEiuh }kjk

(4) lgdkjh lkslkbVht }kjk

177. Accounts for appropriation of profit is

maintained by

(1) Sole trader

(2) Firm

(3) Company

(4) Cooperation Societies

178. dEiuh ds ykHk-gkfu [kkrs esa fn[kk;h tkrh gSjkf'k

178. Profit and loss account of a Company

shows amount of

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Part-II/D/51 ( 44 )

(1) pkywo"kZ dh

(2) xr ,oa pkywo"kks dh

(3) xr3 o"kks dh

(4) xr5o"kks dh

(1) Current Year

(2) Previous and Current Years

(3) 3 Previous Years

(4) 5 Previous Years

179. vf/kr iwth fn[kk;k tkrk gS

(1) lhekfu;e esa

(2) vUrfuZ;e esa

(3) lekesyu izek.k i= esa

(4) O;kikj vkjEHk djus ds izek.k i= esa

179. Authorised Capital is mentioned in

(1) Memorandum

(2) Article

(3) Certificate of incorporation

(4) Certificate of commencement of

business

180. ,d dEiuh fn[kkrh gS vkfFkZd fpk esa

(1) vf/kr iwth

(2) fuxZfer iwth

(3) iznk iwth

(4) mijksDr lHkh

180. A company shows in Balance Sheet

(1) Authorized Capital

(2) Issued Capital

(3) Paid up Capital


181. izLrkfor ykHkka'k

(1) izko/kku ds :i esa fn[kk;k tkrk gS

(2) okLro esa pkywo"kZ esa Hkqxrku fd;k tkrkgS

(3) fiNys ykHkka'k ds fy;s tksM+k tkrk gS

(4) dgha Hkh ugha fn[kk;k tkrk gS

181. Proposed Dividend is

(1) Shown as provision

(2) Actually paid during the current year

(3) Is added with previous dividend

(4) Is not shown anywhere

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Part-II/D/51 ( 45 ) P. T. O.

182. dEiuh vkfFkZd fpk dk izk:i fn;k gksrk gS

(1) lhekfu;e esa

(2) vUrfuZ;e esa

(3) dEiuh vf/kfu;e esa

(4) dgha ugha fn;k gS

182. The format of Company Balance Sheet is

given in

(1) Memorandum

(2) Article

(3) Company's Act

(4) Not given anywhere

183. vkfFkZd fpk ds 'ksM~;wy esa fn[kkrs gSa

(1) LFkkbZ lEifk;ksa dk fooj.k

(2) nkf;Roksa dk fooj.k

(3) pkywlEifk;ksa dk fooj.k

(4) mijksDr lHkh

183. Schedules of Balance Sheet show

(1) Detail of Fixed Assets

(2) Detail of Liabilities

(3) Detail of Current Assets


184. ,d QeZ fdl ms'; ls pkyw [kkrk [kksyrh

gSa

(1) lk>snkjksa ds iwth [kkrk esa LFkku ij

(2) lk>snkjksa ds iwth [kkrs dks fLFkj j[kus dsfy,

(3) lk>snkjksa ds vkgj.k dks tkuus ds fy,

(4) pkywlEifk;ksa dks tkuus ds fy;s

184. For what purpose current account is

maintained by a firm

(1) In place of partner's Capital A/c

(2) To keep the partner's Capital A/c fixed

(3) To know the partner's drawings

(4) To know the current assets

185. QeZ dk ykHk ,oa gkfu dSls foHkkftr gksrk gS

(1) cjkcj

(2) iwth ds vk/kkj ij

185. How the profit and loss of a firm is

distributed

(1) Equally

(2) As per capital

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Part-II/D/51 ( 46 )

(3) lafonk esa fn;s x;s vuqikr fd vk/kkj ij

(4) mijksDr fdlh ,d ds vk/kkj ij

(3) Ratio given in deed

(4) Any one of the above mentioned

186. lk>snkjksa dks osru dk vf/kdkj gS

(1) ;fn lk>snkjh vf/kfu;e esa fn;k gS

(2) ;fn dEiuh vf/kfu;e esa fn;k gS

(3) ;fn lk>snkjh lafonk esa fn;k gS

(4) dHkh Hkh vf/kdkj ugha gksrk gS

186. Partners are eligible for salary

(1) If provided in Partnership Act

(2) If provided in Company Act

(3) If provided in partnership deed

(4) Are never eligible

187. QeZ dh [;kfr dh x.kuk gksrh gS

(1) lk>snkjksa ds izos'k ds le;

(2) ml le; tc ,d lk>snkj QeZ NksM+rkgS

(3) mijksDr fdlh ,d ifjfLFkfr esa

(4) [;kfr dh x.kuk dHkh ugha gksrh gS

187. Goodwill of a firm is calculated

(1) At the time of entry of partners

(2) At the time when a partner leaves the

firm

(3) On any one of the above mentioned

situation

(4) Goodwill is not calculated

188. ,d u;k lk>snkj iwth o [;kfr ykrk gS

(1) udn ds :i esa

(2) lEifk ds :i esa

188. A new partner can bring capital and

goodwill in form of

(1) Cash

(2) Asset

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Part-II/D/51 ( 47 ) P. T. O.

(3) vkaf'kd udn o vkaf'kd lEifk ds :i esa

(4) mijksDr esa ls fdlh ,d ds :i esa

(3) Partly cash and partly asset

(4) Any one of the above

189. A,oa B,d QeZ esa lk>snkj gSa ,oa ykHk ogkfu3 : 2esa ckVrs gSaA C ,d u;k lk>snkj

41 Hkkx ds fy;s QeZ esa vkrk gS tks A,oaB

ls cjkcj vuqikr esa ysrk gS rks u;k vuqikrgksxk

(1)4

1:

4

1:

4

1

(2)3

1:

3

1:

3

1

(3)4

1:

40

11:

40

19

(4)4

1:

4

1:

2

1

189. A and B are partners in a firm share profit

and loss in the ratio of 3 : 2.C joins as a

new partner for41 which he takes equally

from A and B. The new ratio will be

(1)4

1:

4

1:

4

1

(2)31:

31:

31

(3)4

1:

40

11:

40

19

(4)4

1:

4

1:

2

1

190. ;fn [;kfr [kkrk [kksyk tkrk gS rks

(1) bls lHkh lk>snkjksa dks ckVk tkrk gS

(2) bls iqjkus lk>snkjksa esa u;s vuqikr lsckVk tkrk gS

(3) bls iqjkus lk>snkjksa esa iqjkus vuqikr esackVk tkrk gS

(4) [;kfr [kkrk [kksyk gh ugha tk ldrk gS

190. If goodwill account is raised then

(1) This is distributed to all partners

(2) This is distributed to old partners in new

ratio

(3) This is distributed to old partners in old

ratio

(4) Goodwill account cannot be raised

191. vkSlr Hkqxrku frfFk dh x.kuk dh tkrh gS

(1) fofHkUu fcyksa }kjk Hkqxrku ds fy;s

(2) vk/kkj ; dh n'kk esa

(3) lk>snkjksa ds vkgj.k dh n'kk esa

(4) mijksDr lHkh fLFkfr;ksa esa

191. Average due date is calculated for

(1) Payment by various vouchers

(2) Credit Purchase

(3) Partners Drawings

(4) In all above situations

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Part-II/D/51 ( 48 )

192. dkSu-lk LizSM 'khV dk ykHk ugha gS

(1) iz;ksx esa ljy

(2) le>uk vklku(3) vklku x.kuk

(4) Lor% nksgjk izfof"V

192. Which one is not the advantage of spread

sheet

(1) Simple to use

(2) Easy to understand(3) Easy calculation

(4) Automatic double entry

193. igys ls iSd ys[kkadu lkVos;j

(1) fof'k"V O;kikj dh fo'ks"krkvksa dks iwjk ughadjrk gS

(2) lHkh dk;Z {ks=ksa dks lao`k ugha djrk

(3) bUlVky djus esa vklkuh gksrh gS

(4) mijksDr lHkh

193. Pre packaged accounting softwares

(1) Do not cover peculiarities of specific

business

(2) Do not cover all functional areas

(3) Easy to install


194. ys[kkadu iSdst dk dkSu-lk ykHk ugha gS

(1) buiqV Lhu dks cnyk tk ldrk gS

(2) iSdst esa u;hMIS fjiksVZ tksM+h tk ldrhgS

(3) vVSpesUV dh rjg ckj dksM LdSuj iz;ksxugha fd;k tk ldrk gS

(4) laxBukRed


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Part-II/D/51 ( 49 ) P. T. O.

196. Hkwfe ; ij gq;s dkuwuh O;; dks dkuwuh O;;[kkrs esa MsfcV fd;k x;k] ;g ,d

(1) NwV tkus okyh xyrh gS

(2) lS)kfUrd Hkwy gS

(3) izkjfEHkd ys[kkssa dh Hkwy gS

(4) Hkwy ugha gS

196. Legal expenses paid to purchase land is

debited in legal expense a/c is an

(1) Error of Omission

(2) Error of Principle

(3) Error of opening records

(4) Not an error

197. ,d fcy dks cSad esa Hkstk ldrk gS

(1) olwyh ds fy;s

(2) Hkqukus ds fy;s

(3) fxjoh ds :i esa

(4) mijksDr lHkh

197. A bill can be sent to a bank

(1) for collection

(2) for discounting

(3) As pledge


198. ;fn ,d cspku fd;k x;k fcy dk vuknj.kgks tkrk gS rc osspku izkIrdkkZ dks Hkqxrkudjus dk nkf;Ro fdls gksrk gS

(1) vkgkkZ

(2) vkgk;hZ

(3) cspkudkkZ

(4) fdlh ds Hkh }kjk

198. If an endorsed bill is dishonoured who is

liable to pay to endorsee

(1) Drawer

(2) Drawee

(3) Endorser

(4) By any one

199. fuEu esa ls dkSu-lk izR;{k dj gS

(1) O;kikj dj

(2) vk;dj

(3) fo; dj

(4) mRiknu 'kqYd

199. Which one of the following is a direct tax

(1) Trade Tax

(2) Income Tax

(3) Sales Tax

(4) Excise Duties

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200. fuEu esa ls dkSu-lk Hkkjro"kZ esa lcls u;k gS

(1) rVdj

(2) dEiuh dj

(3) ewY; lEo/kZu dj

(4) O;kikj dj

200. Which one of the following is the most

recent in India

(1) Custom duty

(2) Company tax

(3) VAT

(4) Trade Tax

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Lecturer Commerce Part i i

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